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Keywords: cognitive load
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Journal Articles

Are All Pictures Worth 1,000 Words? An Investigation of Fit Between Graph Type and Performance on Accounting Data Analytics Tasks

Shawn P. Granitto, Uday S. Murthy
Journal: Journal of Information Systems
Journal of Information Systems 1–25.
https://doi.org/10.2308/ISYS-2023-042
Published: 13 September 2024
... Pippenger School of Accountancy, Tampa, FL, USA. Editor’s note: Accepted by Diane J. Janvrin, under the Senior Editorship of Tawei Wang. 12 09 2023 05 08 2024 07 08 2024 2024 data visualizations cognitive fit cognitive load gestalt principles geta JOURNAL...
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Journal Articles

The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers' Decisions When Making Inter-Firm Comparisons

Hyun Woong (Daniel) Chang, Steven Kaszak, Peter Kipp, Jesse C. Robertson
Journal: Journal of Information Systems
Journal of Information Systems (2021) 35 (2): 149–177.
https://doi.org/10.2308/ISYS-2020-011
Published: 01 June 2021
... facilitate inter-firm comparisons and improve decision making relative to non-matching tags. Drawing on cognitive load theory, we find that managers make more (less) effective decisions when presented with financial information formatted in iXBRL (XBRL) and when tags match (do not match). Moderated-mediation...
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Journal Articles

The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors

Andrea Seaton Kelton, Uday S. Murthy
Journal: Journal of Information Systems
Journal of Information Systems (2016) 30 (3): 99–118.
https://doi.org/10.2308/isys-51327
Published: 01 September 2016
... such effects depend on the utility of the disaggregation. In support of the notion that interactivity mitigates information overload, we find some evidence that the use of the drilldown capability is associated with a decrease in investors' perceived cognitive load. Results also show that investors using...
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